Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

Subdivision 52-E - Exempt payments under the ABSTUDY scheme  

Guide to Subdivision 52-E

SECTION 52-130  

52-130   What this Subdivision is about  


This Subdivision tells you:

  • (a) the payments under the ABSTUDY scheme that are wholly or partly exempt from income tax; and
  • (b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and
  • (c) how to work out how much of a payment is exempt.

  • TABLE OF SECTIONS
    TABLE OF SECTIONS
    Operative provisions
    52-131 Payments under ABSTUDY scheme
    52-132 Supplementary amount of payment
    52-133 Tax free amount of ordinary payment on death of partner if no bereavement payment payable
    52-134 Tax-free amount if you receive a bereavement lump sum payment


     

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